A method includes provides native starch and modified starch which are mixed to form a body. Then, the body and the cement are treated by a conventional manufacturing method to make ungelatinized starch pearl balls. The ungelatinized starch pearl balls are treated by a boiled process during 5-30 minutes and are then treated by a heat soaked boiled process during 30-150 minutes to form gelatinized starch pearl balls. Then, the gelatinized starch pearl balls and a soaking liquid are filled into a package to perform a vacuum filling and seal packed process, so that the gelatinized starch pearl balls are soaked in the soaking liquid during a few hours. Then, the gelatinized starch pearl balls perform a quick freezing process to prevent the starch pearl balls from becoming aged and hardened. Thus, the starch pearl balls keep a chewy taste and have different flavors.